📚 IGCSE Edexcel Accounting: Key Terminology Quick Revision Guide | IGCSE Edexcel 会计：词汇术语速记指南
Mastering the language of accounting is half the battle when preparing for your IGCSE Edexcel Accounting exam. This guide organises essential terms into logical categories, pairs them with clear explanations, and sprinkles in memory tricks to help definitions stick.
在准备IGCSE Edexcel会计考试时，掌握会计术语是成功的一半。本指南将核心词汇按逻辑分类，配以清晰的解释，并融入记忆技巧，帮助你把定义牢牢记住。
1. The Accounting Equation | 会计恒等式
The bedrock of all accounting. The accounting equation shows the relationship between what a business owns, what it owes and the owner’s residual interest.
所有会计的基石。会计恒等式展示了企业拥有什么、欠下什么以及所有者剩余权益之间的关系。
Assets = Liabilities + Capital
Assets: Resources controlled by the business as a result of past events and from which future economic benefits are expected to flow. Examples: land, machinery, inventory, trade receivables.
资产：由于过去事项而由企业控制，且预期会带来未来经济利益的资源。例如土地、机器、存货、应收账款。
Liabilities: Present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Examples: bank loans, trade payables.
负债：由于过去事项而产生的现时义务，履行该义务预期会导致资源流出。例如银行贷款、应付账款。
Capital (Equity): The residual interest in the assets of the business after deducting all its liabilities. Essentially, what the business ‘owes’ the owner.
资本（权益）：企业资产扣除所有负债后的剩余权益。本质上就是企业“欠”所有者的部分。
Quick memory: A-L = C. Everything the business owns minus everything it owes equals the owner’s claim.
速记：资产减去负债等于资本。企业拥有的全部资产减去全部欠债，就是所有者的权益。
2. Double-Entry and Account Classification | 复式记账与账户分类
Every transaction has a dual effect. To record this, accounts are classified and debits and credits are applied systematically.
每笔交易都有双重影响。为了记录这一点，账户被分类，并系统地使用借方和贷方。
Double-entry system: A method of recording where every transaction is entered twice – once on the debit side of one account and once on the credit side of another.
复式记账系统：一种记录方法，每笔交易被记录两次——一次记入一个账户的借方，一次记入另一个账户的贷方。
Debit (Dr): Left-hand side of an account. Assets and expenses increase with debits.
借方 (Dr)：账户的左侧。资产和费用增加记借方。
Credit (Cr): Right-hand side of an account. Liabilities, capital and income increase with credits.
贷方 (Cr)：账户的右侧。负债、资本和收益增加记贷方。
Note the mnemonic DEAD CLIC: Debits increase Expenses, Assets, Drawings. Credits increase Liabilities, Income, Capital.
记住口诀 DEAD CLIC：借方增加费用(Expenses)、资产(Assets)、提款(Drawings)。贷方增加负债(Liabilities)、收益(Income)、资本(Capital)。
T-account: A visual representation of an account shaped like the letter ‘T’, with debits on the left and credits on the right.
T型账户：一种形似字母“T”的账户直观表示，左侧为借方，右侧为贷方。
Ledger: A book or electronic record containing all the T-accounts of a business.
分类账：包含企业所有T型账户的账簿或电子记录。
Journal: The book of prime entry where transactions are first recorded in chronological order before being posted to the ledger.
日记账：原始分录簿，交易按时间顺序首次记录于此，然后再过账到分类账。
3. Asset Terminology | 资产术语
Assets are usually split into non-current and current. Understanding the precise meaning of each term prevents misclassification.
资产通常分为非流动资产和流动资产。理解每个术语的准确含义可以避免错误分类。
Non-current assets (Fixed assets): Long-term resources held for use in the production or supply of goods or services, not for resale. E.g., premises, vehicles, office equipment.
非流动资产（固定资产）：为生产或提供商品与服务而持有的长期资源，不以转售为目的。例如房屋、车辆、办公设备。
Current assets: Short-term assets expected to be converted into cash, sold or consumed within the business’s normal operating cycle (usually within 12 months). E.g., inventory, trade receivables, cash at bank.
流动资产：预期在企业正常经营周期内（通常12个月内）转换为现金、被出售或消耗的短期资产。例如存货、应收账款、银行存款。
Inventory (Stock): Goods purchased or manufactured for resale or raw materials used in production. Always valued at the lower of cost and net realisable value (prudence).
存货：为转售而购买或制造的商品，或用于生产的原材料。始终按成本与可变现净值孰低计价（谨慎性原则）。
Trade receivables (Debtors): Amounts owed to the business by customers who have purchased goods on credit.
应收账款：因赊销商品而客户欠企业的款项。
Depreciation: The systematic allocation of the depreciable amount of a non-current asset over its useful life. It matches the cost of the asset to the revenue it generates.
折旧：将非流动资产的可折旧金额在其使用寿命内系统分摊。它将资产成本与资产产生的收入配比。
Net book value (NBV): Cost of a non-current asset minus accumulated depreciation to date.
账面净值：非流动资产原始成本减去截至当日的累计折旧。
4. Liabilities and Capital | 负债与资本
Liabilities are the business’s obligations, while capital represents ownership. Distinguishing between short-term and long-term liabilities is crucial for liquidity analysis.
负债是企业的义务，而资本代表所有权。区分短期负债和长期负债对于流动性分析至关重要。
Current liabilities: Obligations that are expected to be settled within the normal operating cycle (usually within 12 months). E.g., trade payables, bank overdraft, short-term loans.
流动负债：预期在正常经营周期内（通常12个月内）偿还的义务。例如应付账款、银行透支、短期借款。
Non-current liabilities (Long-term liabilities): Obligations that are due for settlement after more than 12 months from the reporting date. E.g., long-term bank loans, mortgage.
非流动负债（长期负债）：自报告日期起超过12个月才到期的义务。例如长期银行贷款、抵押贷款。
Trade payables (Creditors): Amounts the business owes to suppliers for goods purchased on credit.
应付账款：企业因赊购商品而欠供应商的款项。
Capital introduced: Cash or other assets the owner puts into the business, recorded as an increase in capital.
投入资本：所有者投入企业的现金或其他资产，记录为资本增加。
Drawings: Cash or goods taken out of the business by the owner for personal use. Drawings reduce capital, not an expense.
提款：所有者从企业提取用于个人用途的现金或商品。提款减少资本，不列为费用。
5. Income and Expenses | 收入与费用
Recognising income and expenses correctly determines profit. The IGCSE syllabus uses specific definitions that align with the accruals concept.
正确确认收入和费用决定利润。IGCSE大纲使用与权责发生制概念一致的特定定义。
Income (Revenue): Increases in economic benefits during the accounting period in the form of inflows of assets or decreases in liabilities that result in increases in equity. Main types are sales revenue, rent received, commission received.
收益（收入）：在会计期间内，因资产流入或负债减少而导致权益增加的经济利益总流入。主要类型有销售收入、租金收入、佣金收入。
Sales (Sales revenue): Income earned from selling goods in the ordinary course of business.
销售收入：在日常经营过程中因销售商品而赚取的收入。
Expenses: Decreases in economic benefits during the accounting period in the form of outflows of assets or incurrences of liabilities that result in decreases in equity. E.g., rent, wages, electricity, depreciation.
费用：在会计期间内，因资产流出或负债产生而导致权益减少的经济利益总流出。例如租金、工资、电费、折旧。
Purchases: The cost of goods bought for resale. A key expense in calculating cost of sales.
购货：为转售而购买商品的成本。是计算销售成本的关键费用。
Accruals concept (Matching principle): Income and expenses should be recognised in the period to which they relate, not when cash is received or paid.
权责发生制（配比原则）：收入和费用应在与其相关的期间确认，而不是在收到或支付现金时确认。
6. Profit Measures | 利润衡量指标
Gross profit and net profit reveal different layers of business performance. Knowing which items belong where avoids loss of marks.
毛利润和净利润揭示企业绩效的不同层面。知道各项目归属何处可以避免失分。
Gross profit: Sales revenue less cost of sales. It measures the profit from buying and selling goods before deducting other expenses.
毛利润：销售收入减去销售成本。它衡量在扣除其他费用之前从买卖商品中获得的利润。
Gross Profit = Sales Revenue – Cost of Sales
Cost of sales (COS): Opening inventory + Purchases + Carriage inwards – Closing inventory.
销售成本：期初存货 + 购货 + 进货运费 – 期末存货。
Net profit (Profit for the year): Gross profit plus other income minus all other expenses. It is the final profit after all operating costs are considered.
净利润（年度利润）：毛利润加上其他收入减去所有其他费用。它是考虑所有经营成本后的最终利润。
Net Profit = Gross Profit + Other Income – Expenses
Carriage inwards vs. Carriage outwards: Carriage inwards is the cost of bringing purchased goods into the business; it is added to purchases in cost of sales. Carriage outwards is the cost of delivering goods to customers; it is a selling expense in the income statement.
进货运费 vs. 销货运费：进货运费是将购入商品运抵企业的成本，加入销售成本的购货额中。销货运费是将商品交付给客户的成本，在利润表中列为销售费用。
7. Financial Statements | 财务报表
Two primary statements summarise financial position and performance. Their components must be memorised precisely.
两大主要报表概括了财务状况和经营业绩。其组成项目必须准确记忆。
Statement of financial position (Balance sheet): A snapshot of a business’s assets, liabilities and capital at a specific date. It proves the accounting equation is in balance.
财务状况表（资产负债表）：在特定日期对企业资产、负债和资本的静态快照。它证明会计恒等式是平衡的。
Income statement (Profit and loss account): A statement that summarises income and expenses over a period to calculate the profit or loss generated.
利润表（损益表）：汇总一段时期内收入与费用以计算所产生的利润或亏损的报表。
Working capital (Net current assets): Current assets minus current liabilities. It indicates the short-term financial health of a business.
营运资本（净流动资产）：流动资产减去流动负债。它表明企业的短期财务健康状况。
Accruals and prepayments: Accrued expense: expense incurred but not yet paid (added to expense and shown as current liability). Prepaid expense: expense paid in advance for future periods (deducted from expense and shown as current asset). Accrued income: income earned but not yet received (added to income and shown as current asset). Prepaid income: income received in advance (deducted from income and shown as current liability).
应计与预付项目：应计费用：已发生但尚未支付的费用（加入费用，列为流动负债）。预付费用：为未来期间预先支付的费用（从费用中扣除，列为流动资产）。应计收益：已赚取但尚未收到的收入（加入收入，列为流动资产）。预收收入：预先收到的收入（从收入中扣除，列为流动负债）。
Depreciation charge vs. Accumulated depreciation: The depreciation charge for the year goes to the income statement. Accumulated depreciation is the total depreciation to date and appears on the statement of financial position reducing the asset’s cost.
折旧费用 vs. 累计折旧：本年折旧费用计入利润表。累计折旧是截至当日的折旧总额，列示在财务状况表上以抵减资产成本。
8. Ratio Analysis Terminology | 比率分析术语
Ratios transform raw figures into meaningful comparisons. Learning the formula and what each ratio measures is a high-yield revision focus.
比率将原始数据转化为有意义的比较。学习每个公式及其衡量内容是高回报的复习重点。
Gross profit margin: (Gross profit / Revenue) × 100%. Measures the percentage of sales revenue that becomes gross profit.
毛利率：（毛利润 / 销售收入）× 100%。衡量销售收入中转化为毛利润的百分比。
Net profit margin: (Net profit / Revenue) × 100%. Measures the overall profitability after all expenses.
净利率：（净利润 / 销售收入）× 100%。衡量扣除所有费用后的整体盈利能力。
Current ratio: Current assets / Current liabilities. A measure of liquidity. Ideal is often quoted around 1.5:1 to 2:1, depending on the industry.
流动比率：流动资产 / 流动负债。衡量流动性。理想值通常约为1.5:1至2:1，视行业而定。
Acid test ratio (Quick ratio): (Current assets – Inventory) / Current liabilities. A stricter liquidity test excluding inventory, which may not be quickly converted to cash.
酸性测试比率（速动比率）：（流动资产 – 存货）/ 流动负债。更严格的流动性测试，排除可能无法迅速转换成现金的存货。
Return on capital employed (ROCE): (Net profit / Capital employed) × 100%. Capital employed = Capital + Non-current liabilities, or Total assets – Current liabilities. Measures the return generated on the long-term funds invested.
已用资本回报率：（净利润 / 已用资本）× 100%。已用资本 = 资本 + 非流动负债，或总资产 – 流动负债。衡量投资长期资金所产生的回报。
Trade receivables collection period: (Trade receivables / Credit sales revenue) × 365 days. Shows the average number of days it takes to collect debts from customers.
应收账款周转天数：（应收账款 / 赊销收入）× 365 天。显示从客户处收回欠款的平均天数。
Trade payables payment period: (Trade payables / Credit purchases) × 365 days. Shows the average number of days the business takes to pay its suppliers.
应付账款付款天数：（应付账款 / 赊购额）× 365 天。显示企业支付供应商款项的平均天数。
9. Accounting Concepts and Principles | 会计概念与原则
IGCSE Edexcel expects candidates to apply and name several fundamental concepts. These underpin the preparation of financial statements.
IGCSE Edexcel考试希望考生能应用并说出若干基本概念。这些概念是编制财务报表的基础。
Business entity: The business is treated as separate and distinct from its owner. Only business transactions are recorded in the business’s accounts.
企业主体：将企业视为独立于其所有者的实体。只有企业交易才记入企业账簿。
Going concern: Financial statements are prepared on the assumption that the business will continue operating for the foreseeable future. Assets are valued at cost, not break-up value.
持续经营：编制财务报表的假设是企业在可预见的未来将继续经营。资产按成本而非清算价值计价。
Prudence (Conservatism): Profits are not anticipated, but all foreseeable losses are provided for. This means valuing inventory at the lower of cost and net realisable value and creating a provision for doubtful debts.
谨慎性（稳健性）：不预期利润，但要计提所有可预见的损失。这意味着存货按成本与可变现净值孰低计价，并计提呆账准备。
Accruals (Matching): Revenue and costs are recognised as they are earned or incurred, not as money is received or paid.
权责发生制（配比）：收入与成本在其赚取或发生时确认，而非在款项收到或支付时确认。
Consistency: Once a business adopts a specific accounting method, it should continue to use it from one period to the next. This allows meaningful comparison of performance over time.
一致性：一旦企业采用了某种会计方法，就应在各期间持续使用。这样才能对各个时期的业绩进行有意义的比较。
Materiality: Only items of significant value need to be recorded strictly in accordance with accounting standards. Immaterial items can be aggregated or treated more simply.
重要性：只有价值重大的项目才需要严格按照会计准则记录。非重大项目可以汇总或以更简单方式处理。
Duality: Every transaction has two effects – a debit and a credit. This is the core concept behind double-entry bookkeeping.
双重性：每笔交易都有双重影响——一个借方和一个贷方。这是复式记账背后的核心概念。
10. Quick Memory Techniques & Mnemonics | 记忆技巧与口诀
Here is a condensed collection of memory aids that cover the trickiest parts of the IGCSE Edexcel Accounting terminology.
下面是一套浓缩的记忆辅助工具，覆盖IGCSE Edexcel会计术语中最棘手的部分。
DEAD CLIC revisited: Debit side up: Expenses, Assets, Drawings. Credit side up: Liabilities, Income, Capital. Picture the letters climbing the correct side of a T-account.
重温DEAD CLIC：借方增加：费用、资产、提款。贷方增加：负债、收益、资本。想象这些字母爬上T型账户的对应一方。
Asset increase = Debit. Liability increase = Credit. To remember, think ‘After Dinner, Let’s Chat’ – Assets Debit, Liabilities Credit. (A/D, L/C)
资产增记借，负债增记贷。 可以想象“资产借，负债贷”——直接绑定。
Cost of sales tick formula: O + P + I – C (Opening inventory + Purchases + carriage Inwards – Closing inventory). Say it as ‘OPIC’.
销售成本口诀：期初存货加购货加进货运费减期末存货 (Opening + Purchases + Inwards – Closing)。缩写为 OPIC。
Expenses that fall in the P&L and SOFP: Accrued expense: Added and liability. Prepaid expense: Deducted and asset. Link with ‘AP DA’ – Accrued Plus Debt? No, just remember: ‘Accrued adds to expense and creates liability; Prepaid reduces expense and creates asset.’
费用调整记法：应计费用：加费用、增负债。预付费用：减费用、增资产。简记：应计加债，预付减资（产）。
Current vs. Non-current trick: If it lasts/fails due beyond 12 months, it’s non-current. If within 12 months, it’s current. For receivables and payables, the default is current unless clearly long-term.
流动与非流动区分：期限超过12个月的为非流动，12个月内的为流动。应收账款和应付账款默认为流动，除非明确是长期。
Ratios rhyme: Gross margin = gross/revenue. Net margin = net/revenue. Both margins have ‘margin’ matched with ‘revenue’ underneath. Current ratio = CA/CL. Quick = quick assets/CL. ROCE = net profit/capital employed. Draw a star for ROCE to remind you it measures return for long-term capital.
比率韵脚：毛利率分子毛利，分母收入；净利率分子净利，分母收入。流动比率 = 流动资产 / 流动负债。速动比率 = 速动资产 / 流动负债。ROCE 是净利/已用资本。画个星星提醒它衡量长期回报。
Prudence and inventory: ‘Lower is safer.’ Valuing inventory at the lower of cost and NRV follows the rule of not overstating assets.
谨慎与存货：“孰低更稳妥。”按成本与可变现净值孰低对存货计价，遵循不高估资产的原则。
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